Scotland's top politician has accused Britain's prime minister of ignoring concerns about the United Kingdom's pending departure from the European Union, and of dragging the UK toward a "no-deal cliff-edge".

Scotland's first minister, Nicola Sturgeon, said after meeting Theresa May on Wednesday that the prime minister appears unwilling to compromise on the nature of the UK's departure from the EU, despite seeing massive opposition from members of Parliament who defeated her Brexit withdrawal bill this month by 230 votes.

After their talks in Downing Street, Sturgeon said May's Brexit strategy was "destined to fail" because she was more interested in appeasing hardline Brexiteers in her party than finding a cross-party consensus.

"To be frank, there wasn't much indication that the prime minister is listening to, or hearing, the concerns of the people of Scotland and no doubt across the UK about trade and the economy and population," Sturgeon said. "There's no real sign of any willingness to compromise on the red lines that have so constrained the position she finds herself in."

Sturgeon said the PM also seems to be focusing on winning support from the Democratic Unionist Party, whose 10 MPs propped up May's Conservative Party government until divisions over Brexit forced them apart.

"I remain really concerned that we're in a position now where we need to be seeking an extension of (the March 29 deadline for exiting the EU), otherwise the no-deal cliff-edge gets ever closer," Sturgeon said.

May has been meeting senior politicians from her party and from minor and opposition parties in the hope of building a consensus on the way forward after division and deadlock blocked progress. Some UK politicians want a very close post-Brexit relationship with the EU, others want a clean break and distant relationship, and many hope to maneuver the UK into remaining a member.

May continued her consensus-building efforts on Thursday by meeting senior trade unionists.

A frustrated Sturgeon said her Scottish National Party remains committed to holding a second referendum on whether Scotland should break away from the United Kingdom.

"Theresa May fears she would lose an independence referendum and is clearly running scared of the verdict of the Scottish people, who must be sick and tired of being told what the prime minister wants," she said.

May says she wants the Scottish government to have an "enhanced role" in Brexit negotiations and told MPs on Wednesday "the last thing we want is a second independence referendum".

The Guardian newspaper says the government plans to invite Sturgeon and Mark Drakeford, the first minister of Wales, to participate in a new Cabinet subcommittee aimed at finding a Brexit solution.

Sturgeon has also called for a second referendum on whether the UK should leave the EU, something May has repeatedly refused to consider.

MPs will vote on May's amended Brexit withdrawal deal on Tuesday.

The Financial Times, meanwhile, reported on Thursday that the EU plans to take the UK to court over alleged tax breaks for commodities traders.

The paper quoted EU diplomats who claimed to have been briefed on the legal action. It said the European Commission will take the issue to the European Court of Justice, the highest court in Europe. The UK has agreed to abide by the court's decisions throughout the post-Brexit transitional period that expires at the end of 2020.

Brussels claims the UK is breaking EU rules by allowing exemptions to value-added tax levied on commodities contracts traded on "terminal markets", including the London Metal Exchange. The EU says the tax breaks amount to loopholes that unfairly benefit London's financial district.